{"html": "

However, materials ofall the materialsresinous productsthe same heading as theused does not— Naphthenic acids, theirproduct may be used, providedexceed 40 % ofwater-insoluble salts and their estersthat their total value does notthe ex-works price— Sorbitol other than that ofexceed 20 % of the ex-worksof the productheading 2905price of the product— Petroleum sulphonates, excludingpetroleum sulphonates of alkali metals,of ammonium or of ethanolamines;thiophenated sulphonic acids of oilsobtained from bituminous minerals,and their salts— Ion exchangers— Getters for vacuum tubes— Alkaline iron oxide for thepurification of gas— Ammoniacal gas liquors and spentoxide produced in coal gas purification— Sulphonaphthenic acids, theirwater-insoluble salts and their esters— Fusel oil and Dippel's oil— Mixtures of salts having differentanions— Copying pastes with a basis ofgelatin, whether or not on a paper ortextile backing- OtherManufacture in which the valueof all the materials used does notexceed 50 % of the ex-worksprice of the product3901 toPlastics in primary forms, waste,3915parings and scrap, of plastic; exceptfor headings ex 3907 and 3912 forwhich the rules are set out below:- Addition homopolymerisationManufacture in which:Manufacture inproducts in which a single monomer- the value of all the materialswhich the value ofcontributes more than 99 % byused does not exceed 50 % ofall the materialsweight to the total polymer contentthe ex-works price of theused does notproduct, andexceed 25 % of- within the above limit, the valuethe ex-works priceof all the materials of Chapter 39of the productused does not exceed 20 % ofthe ex-works price of the product (5)- OtherManufacture in which the valueManufacture inof all the materials of Chapterwhich the value of39 used does not exceed 20 %all the materialsof the ex-works price of theused does notproduct (5)exceed 25 % ofthe ex-works priceof the productex 3907- Copolymer, made fromManufacture from materials of anypolycarbonate and acrylonitrile-heading, except that of the product.butadiene-styrene copolymer (ABS)However, materials of the sameheading as the product may beused, provided that their totalvalue does not exceed 50 % of theex-works price of the product (5)- PolyesterManufacture in which the value ofall the materials of Chapter 39 useddoes not exceed 20 % of theex-works price of the product and/ormanufacture from polycarbonateof tetrabromo-(bisphenol A)3912Cellulose and its chemicalManufacture in which the value ofderivatives, not elsewhere specifiedall the materials of the sameor included, in primary formsheading as the product used doesnot exceed 20 % of the ex-worksprice of the product3916 toSemi-manufactures and articles of3921plastics; except for headings ex 3916,ex 3917, ex 3920 and ex 3921, forwhich the rules are set out below:- Flat products, further worked thanManufacture in which the valueManufacture inonly surface-worked or cut intoof all the materials of Chapterwhich the value offorms other than rectangular39 used does not exceed 50 %all the materials(including square); other products,of the ex-works price of theused does notfurther worked than onlyproductexceed 25 % ofsurface-workedthe ex-works priceof the product- Other:— Addition homopolymerisationManufacture in which:Manufacture inproducts in which a single- the value of all the materialswhich the value ofmonomer contributes more thanused does not exceed 50 % ofall the materials99 % by weight to the totalthe ex-works price of theused does notpolymer contentproduct, andexceed 25 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productChapter 39 used does notexceed 20 % of the ex-worksprice of the product (5)— OtherManufacture in which the valueManufacture inof all the materials of Chapterwhich the value of39 used does not exceed 20 %all the materialsof the ex-works price of theused does notproduct (5)exceed 25 % ofthe ex-works priceof the productex 3916Profile shapes and tubesManufacture in which:Manufacture inand- the value of all the materialswhich the value ofex 3917used does not exceed 50 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 25 % of- within the above limit, thethe ex-works pricevalue of all the materials of theof the productsame heading as the productused does not exceed 20 % ofthe ex-works price of the productex 3920- Ionomer sheet or filmManufacture from a thermoplasticManufacture inpartial salt which is a copolymerwhich the value ofof ethylene and metacrylic acidall the materialspartly neutralised with metalused does notions, mainly zinc and sodiumexceed 25 % ofthe ex-works priceof the product- Sheets of regenerated cellulose,Manufacture in which the valuepolyamides or polyethyleneof all the materials of the sameheading as the product useddoes not exceed 20 % of theex-works price of the productex 3921Foils of plastic, metallisedManufacture from highly-Manufacture intransparent polyester-foils withwhich the value ofa thickness of less than 23all the materialsmicron (6)used does notexceed 25 % ofthe ex-works priceof the product3922 toArticles of plasticsManufacture in which the value3926of all the materials used does notexceed 50 % of the ex-worksprice of the productexRubber and articles thereof;Manufacture from materials of anyChapter 40except for:heading, except that of the productex 4001Laminated slabs of crepe rubber forLamination of sheets of naturalshoesrubber4005Compounded rubber, unvulcanised,Manufacture in which the value ofin primary forms or in plates,all the materials used, exceptsheets or stripnatural rubber, does not exceed50 % of the ex-works price ofthe product4012Retreaded or used pneumatic tyresof rubber; solid or cushion tyres, tyretreads and tyre flaps, of rubber:- Retreaded pneumatic, solid orRetreading of used tyrescushion tyres, of rubber- OtherManufacture from materials of anyheading, except those of headings4011 and 4012ex 4017Articles of hard rubberManufacture from hard rubberexRaw hides and skins (other thanManufacture from materials of anyChapter 41furskins) and leather; except for:heading, except that of the productex 4102Raw skins of sheep or lambs,Removal of wool from sheep orwithout wool onlamb skins, with wool on4104 toTanned or crust hides and skins,Retanning of pre-tanned leather4106without wool or hair on, whether orornot split, but not further preparedManufacture from materials of anyheading, except that of the product4107,Leather further prepared afterManufacture from materials of any4112 andtanning or crusting, includingheading, except headings 41044113parchment-dressed leather, withoutto 4113wool or hair on, whether or not split,other than leather of heading 4114ex 4114Patent leather and patent laminatedManufacture from materials ofleather; metallised leatherheadings 4104 to 4106, providedthat their total value does notexceed 50 % of the ex-worksprice of the productChapter 42Articles of leather; saddlery andManufacture from materials of anyharness; travel goods, handbags andheading, except that of the productsimilar containers; articles of animalgut (other than silk worm gut)exFurskins and artificial fur;Manufacture from materials of anyChapter 43manufactures thereof; except for:heading, except that of the productex 4302Tanned or dressed furskins, assembled:- Plates, crosses and similar formsBleaching or dyeing, in addition tocutting and assembly of non-assembled tanned or dressed furskins- OtherManufacture from non-assembled,tanned or dressed furskins4303Articles of apparel, clothingManufacture from non-assembledaccessories and other articles oftanned or dressed furskins offurskinheading 4302exWood and articles of wood; woodManufacture from materials of anyChapter 44charcoal; except for:heading, except that of the productex 4403Wood roughly squaredManufacture from wood in therough, whether or not stripped ofits bark or merely roughed downex 4407Wood sawn or chipped lengthwise,Planing, sanding or end-jointingsliced or peeled, of a thicknessexceeding 6 mm, planed, sanded orend-jointedex 4408Sheets for veneering (including thoseSplicing, planing, sanding orobtained by slicing laminated wood)end-jointingand for plywood, of a thickness notexceeding 6 mm, spliced, and otherwood sawn lengthwise, sliced orpeeled of a thickness not exceeding6 mm, planed, sanded or end-jointedex 4409Wood continuously shaped along anyof its edges, ends or faces, whetheror not planed, sanded or end-jointed:- Sanded or end-jointedSanding or end-jointing- Beadings and mouldingsBeading or mouldingex 4410 toBeadings and mouldings, includingBeading or mouldingex 4413moulded skirting and other mouldedboardsex 4415Packing cases, boxes, crates, drumsManufacture from boards not cutand similar packings, of woodto sizeex 4416Casks, barrels, vats, tubs and otherManufacture from riven staves, notcoopers' products and parts thereof,further worked than sawn on theof woodtwo principal surfacesex 4418- Builders' joinery and carpentry of woodManufacture from materials of anyheading, except that of the product.However, cellular wood panels,shingles and shakes may be used- Beadings and mouldingsBeading or mouldingMatch splints; wooden pegs or pinsManufacture from wood of anyfor footwearheading, except drawn wood ofheading 4409exCork and articles of cork; except for:Manufacture from materials of anyChapter 45heading, except that of the product4503Articles of natural corkManufacture from cork of heading 4501Chapter 46Manufactures of straw, of esparto orManufacture from materials of anyof other plaiting materials;heading, except that of the productbasketware and wickerworkChapter 47Pulp of wood or of other fibrousManufacture from materials of anycellulosic material; recoveredheading, except that of the product(waste and scrap) paper or paperboardexPaper and paperboard; articles ofManufacture from materials of anyChapter 48paper pulp, of paper or ofheading, except that of the productpaperboard; except for:ex 4811Paper and paperboard, ruled, linedManufacture from paper-makingor squared onlymaterials of Chapter 47Carbon paper, self-copy paper andManufacture from paper-makingother copying or transfer papersmaterials of Chapter 47(other than those of heading 4809),duplicator stencils and offset plates,of paper, whether or not put up in boxesEnvelopes, letter cards, plainManufacture:postcards and correspondence cards,- from materials of any heading,of paper or paperboard; boxes,except that of the product, andpouches, wallets and writing- in which the value of all thecompendiums, of paper ormaterials used does not exceedpaperboard, containing an50 % of the ex-works price of theassortment of paper stationeryproductToilet paperManufacture from paper-makingmaterials of Chapter 47Cartons, boxes, cases, bags andManufacture:other packing containers, of- from materials of any heading,paper, paperboard, celluloseexcept that of the product, andwadding or webs of cellulose fibres- in which the value of all thematerials used does not exceed50 % of the ex-works price ofthe productLetter padsManufacture in which the valueof all the materials used does notexceed 50 % of the ex-worksprice of the productOther paper, paperboard, celluloseManufacture from paper-makingwadding and webs of cellulose fibres,materials of Chapter 47cut to size or shapeexPrinted books, newspapers, picturesManufacture from materials of anyChapter 49and other products of the printingheading, except that of the productindustry; manuscripts, typescriptsand plans; except for:4909Printed or illustrated postcards;Manufacture from materials of anyprinted cards bearing personalheading, except those of headingsgreetings, messages or announcements,4909 and 4911whether or not illustrated, with orwithout envelopes or trimmings4910Calendars of any kind, printed,

\n

including calendar blocks:- Calendars of the \"perpetual\" type orManufacture:with replaceable blocks mounted on- from materials of any heading,bases other than paper or paperboardexcept that of the product, and- in which the value of all the materialsused does not exceed 50 % of theex-works price of the product- OtherManufacture from materials of anyheading, except those of headings4909 and 4911exSilk; except for:Manufacture from materials of anyChapter 50heading, except that of the productex 5003Silk waste (including cocoonsCarding or combing of silk wasteunsuitable for reeling, yarn waste andgarnetted stock), carded or combed5004 toSilk yarn and yarn spun from silkManufacture from (7):ex 5006waste- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- other natural fibres, not cardedor combed or otherwise preparedfor spinning,- chemical materials or textile pulp, or- paper-making materials5007Woven fabrics of silk or of silk waste:- Incorporating rubber threadManufacture from single yarn (7)- OtherManufacture from (7):- coir yarn,- natural fibres,- man-made staple fibres, not cardedor combed or otherwise prepared forspinning,- chemical materials or textile pulp, or- paper orPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabricused does not exceed 47.5 % ofthe ex-works price of the productexWool, fine or coarse animal hair;Manufacture from materials of anyChapter 51horsehair yarn and woven fabric;heading, except that of the productexcept for:5106 toYarn of wool, of fine or coarse animalManufacture from (7):5110hair or of horsehair- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded or combedor otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5111 toWoven fabrics of wool, of fine or5113coarse animal hair or of horsehair:- Incorporating rubber threadManufacture from single yarn (7)- OtherManufacture from (7)- coir yarn,- natural fibres,- man-made staple fibres, not cardedor combed or otherwise prepared forspinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabric useddoes not exceed 47.5% of theex-works price of the productexCotton; except for:Manufacture from materials of anyChapter 52heading, except that of the product5204 toYarn and thread of cottonManufacture from (7):5207- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded or combedor otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5208 toWoven fabrics of cotton:5212- Incorporating rubber threadManufacture from single yarn (7)- OtherManufacture from (7):- coir yarn,- natural fibres,- man-made staple fibres, not cardedor combed or otherwise prepared forspinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabric useddoes not exceed 47.5 % of theex-works price of the productexOther vegetable textile fibres; paperManufacture from materials of anyChapter 53yarn and woven fabrics of paperheading, except that of the productyarn; except for:5306 toYarn of other vegetable textile fibres;Manufacture from (7):5308paper yarn- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded or combedor otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5309 toWoven fabrics of other vegetable5311textile fibres; woven fabrics ofpaper yarn:- Incorporating rubber threadManufacture from single yarn (7)- OtherManufacture from (7):- coir yarn,- jute yarn,- natural fibres,- man-made staple fibres, not cardedor combed or otherwise prepared forspinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabric useddoes not exceed 47.5 % of theex-works price of the product5401 toYarn, monofilament and thread ofManufacture from (7):5406man-made filaments- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded or combedor otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materials5407 andWoven fabrics of man-made5408filament yarn:- Incorporating rubber threadManufacture from single yarn (7)- OtherManufacture from (7):- coir yarn,- natural fibres,- man-made staple fibres, not cardedor combed or otherwise prepared forspinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabric useddoes not exceed 47.5 % of theex-works price of the product5501 toMan-made staple fibresManufacture from chemical5507materials or textile pulp5508 toYarn and sewing thread ofManufacture from (7):5511man-made staple fibres- raw silk or silk waste, carded orcombed or otherwise prepared forspinning,- natural fibres, not carded or combedor otherwise prepared for spinning,- chemical materials or textile pulp, or- paper-making materialsWoven fabrics of man-made staple fibres:5516- Incorporating rubber threadManufacture from single yarn (7)- OtherManufacture from (7):- coir yarn,- natural fibres,- man-made staple fibres, not cardedor combed or otherwise prepared forspinning,- chemical materials or textile pulp, or- paperorPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabric useddoes not exceed 47.5 % of theex-works price of the productexWadding, felt and non-wovens;Manufacture from (7):Chapter 56special yarns; twine, cordage, ropes- coir yarn,and cables and articles thereof;- natural fibres,except for:- chemical materials or textile pulp, or- paper-making materials5602Felt, whether or not impregnated,coated, covered or laminated:- Needleloom feltManufacture from (7):- natural fibres, or- chemical materials or textile pulpHowever:- polypropylene filament of heading 5402,- polypropylene fibres of heading5503 or 5506, or- polypropylene filament tow of heading5501, of which the denomination in allcases of a single filament or fibre is lessthan 9 decitex, may be used, providedthat their total value does not exceed40 % of the ex-works price of the product- OtherManufacture from (7):- natural fibres,- man-made staple fibres made from casein, or- chemical materials or textile pulpRubber thread and cord, textilecovered; textile yarn, and strip andthe like of heading 5404 or 5405,impregnated, coated, covered orsheathed with rubber or plastics:- Rubber thread and cord, textileManufacture from rubber thread orcoveredcord, not textile covered- OtherManufacture from (7):- natural fibres, not carded or combedor otherwise processed for spinning,- chemical materials or textile pulp, or- paper-making materialsMetallised yarn, whether or notManufacture from (7):gimped, being textile yarn, or strip- natural fibres,or the like of heading 5404 or 5405,- man-made staple fibres, not cardedcombined with metal in the form ofor combed or otherwise processed forthread, strip or powder or coveredspinning,with metal- chemical materials or textile pulp, or- paper-making materials5606Gimped yarn, and strip and the likeManufacture from (7):of heading 5404 or 5405, gimped- natural fibres,(other than those of heading 5605- man-made staple fibres, not cardedand gimped horsehair yarn);or combed or otherwise processed forchenille yarn (including flockspinning,chenille yarn); loop wale-yarn- chemical materials or textile pulp, or- paper-making materialsChapter 57Carpets and other textile floor coverings:- Of needleloom feltManufacture from (7):- natural fibres, or- chemical materials or textile pulpHowever:- polypropylene filament of heading 5402,- polypropylene fibres of heading 5503or 5506, or- polypropylene filament tow of heading5501, of which the denomination in allcases of a single filament or fibre is less

\n

than 9 decitex, may be used, providedthat their total value does not exceed40 % of the ex-works price of the productJute fabric may be used as a backing- Of other feltManufacture from (7):- natural fibres, not carded or combedor otherwise processed for spinning, or- chemical materials or textile pulp- OtherManufacture from (7):- coir yarn or jute yarn,- synthetic or artificial filament yarn,- natural fibres, or- man-made staple fibres, not carded orcombed or otherwise processed for spinningJute fabric may be used as a backingexSpecial woven fabrics; tufted textileChapter 58fabrics; lace; tapestries; trimmings;embroidery; except for:- Combined with rubber threadManufacture from single yarn (7)- OtherManufacture from (7):- natural fibres,- man-made staple fibres, not cardedor combed or otherwise processed forspinning, or- chemical materials or textile pulporPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabric useddoes not exceed 47.5 % of theex-works price of the product5805Hand-woven tapestries of the typesManufacture from materials of anyGobelins, Flanders, Aubusson,heading, except that of the productBeauvais and the like, and needle-worked tapestries (for example,petit point, cross stitch), whether ornot made up5810Embroidery in the piece, in strips orManufacture:in motifs- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed50 % of the ex-works price of the product5901Textile fabrics coated with gum orManufacture from yarnamylaceous substances, of a kindused for the outer covers of booksor the like; tracing cloth; preparedpainting canvas; buckram and similarstiffened textile fabrics of a kindused for hat foundations5902Tyre cord fabric of high tenacityyarn of nylon or other polyamides,polyesters or viscose rayon:- Containing not more than 90 % byManufacture from yarnweight of textile materials- OtherManufacture from chemicalmaterials or textile pulp5903Textile fabrics impregnated, coated,Manufacture from yarncovered or laminated with plastics,orother than those of heading 5902Printing accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, rasing, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabric useddoes not exceed 47.5 % of theex-works price of the product5904Linoleum, whether or note cut toManufacture from yarn (7)shape; floor coverings consisting of acoating or covering applied on a textilebacking, whether or not cut to shape5905Textile wall coverings:- Impregnated, coated, covered orManufacture from yarnlaminated with rubber, plastics orother materials- OtherManufacture from (7):- coir yarn,- natural fibres,- man-made staple fibres, not cardedor combed or otherwise processed forspinning, or- chemical materials or textile pulporPrinting accompanied by at least twopreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabric useddoes not exceed 47.5 % of theex-works price of the product5906Rubberised textile fabrics, otherthan those of heading 5902:- Knitted or crocheted fabricsManufacture from (7):- natural fibres,- man-made staple fibres, not cardedor combed or otherwise processed forspinning, or- chemical materials or textile pulp- Other fabrics made of syntheticManufacture from chemical materialsfilament yarn, containing more than90 % by weight of textile materials- OtherManufacture from yarn5907Textile fabrics otherwise impregnated,Manufacture from yarncoated or covered; painted canvasorbeing theatrical scenery, studioPrinting accompanied by at least twoback-cloths or the likepreparatory or finishing operations (suchas scouring, bleaching, mercerising,heat setting, rasing, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling), provided thatthe value of the unprinted fabric useddoes not exceed 47.5 % of theex-works price of the product5908Textile wicks, woven, plaited orknitted, for lamps, stoves, lighters,candles or the like; incandescent gasmantles and tubular knitted gasmantle fabric therefor, whether ornot impregnated:- Incandescent gas mantles,Manufacture from tubular knittedimpregnatedgas-mantle fabric- OtherManufacture from materials of anyheading, except that of the product5909 toTextile articles of a kind suitable for5911industrial use:- Polishing discs or rings other thanManufacture from yarn or wasteof felt of heading 5911fabrics or rags of heading 6310- Woven fabrics, of a kind commonlyManufacture from (7):used in papermaking or other- coir yarn,technical uses, felted or not, whether- the following materials:or not impregnated or coated, tubularor endless with single or multiple warpand/or weft, or flat woven with multiplewarp and/or weft of heading 5911— yarn of polytetrafluoroethylene ,(8)— yarn, multiple, of polyamide, coatedimpregnated or covered with a phenolic resin,— yarn of synthetic textile fibres ofaromatic polyamides, obtained bypolycondensation ofm-phenylenediamine and isophthalic acid,— monofil of polytetrafluoroethylene (8) ,— yarn of synthetic textile fibres ofpoly(p-phenylene terephthalamide),— glass fibre yarn, coated with phenolresin and gimped with acrylic yarn (8),— copolyester monofilaments of apolyester and a resin of terephthalicacid and 1,4-cyclohexanediethanoland isophthalic acid,— natural fibres,— man-made staple fibres not cardedor combed or otherwise processed forspinning, or— chemical materials or textile pulp- OtherManufacture from (7):- coir yarn,- natural fibres,- man-made staple fibres, not cardedor combed or otherwise processed forspinning, or- chemical materials or textile pulpChapter 60Knitted or crocheted fabricsManufacture from (7):- natural fibres,- man-made staple fibres, not cardedor combed or otherwise processed forspinning, or- chemical materials or textile pulpChapter 61Articles of apparel and clothingaccessories, knitted or crocheted:- Obtained by sewing together orManufacture from yarn (7)(9)otherwise assembling, two or morepieces of knitted or crocheted fabricwhich have been either cut to formor obtained directly to form- OtherManufacture from (7):- natural fibres,- man-made staple fibres, not cardedor combed or otherwise processed forspinning, or- chemical materials or textile pulpexArticles of apparel and clothingManufacture from yarn (7)( 9)Chapter 62accessories, not knitted orcrocheted; except for:ex 6202,Women's, girls' and babies' clothingManufacture from yarn (9)ex 6204,and clothing accessories for babies,orex 6206,embroideredManufacture from unembroideredex 6209fabric, provided that the value of theandunembroidered fabric used does notex 6211exceed 40 % of the ex-works priceof the product (9)ex 6210Fire-resistant equipment of fabricManufacture from yarn (9)andcovered with foil of aluminisedorex 6216polyesterManufacture from uncoated fabric,provided that the value of the uncoatedfabric used does not exceed 40 % ofthe ex-works price of the product (9)6213 andHandkerchiefs, shawls, scarves,6214mufflers, mantillas, veils and the like:- EmbroideredManufacture from unbleachedsingle yarn (7)(9)orManufacture from unembroideredfabric, provided that the value of theunembroidered fabric used does notexceed 40 % of the ex-works priceof the product (9)- OtherManufacture from unbleachedsingle yarn (7)(9)orMaking up, followed by printingaccompanied by at least twopreparatory or finishing operations(such as scouring, bleaching,mercerising, heat setting, raising,calendering, shrink resistanceprocessing, permanent finishing,decatising, impregnating, mendingand burling), provided that the valueof all the unprinted goods of headings6213 and 6214 used does notexceed 47.5 % of the ex-worksprice of the product6217Other made up clothing accessories;parts of garments or of clothingaccessories, other than those ofheading 6212:- EmbroideredManufacture from yarn (9)orManufacture from unembroideredfabric, provided that the value of theunembroidered fabric used does notexceed 40 % of the ex-works priceof the product (9)- Fire-resistant equipment of fabricManufacture from yarn (9)covered with foil of aluminisedorpolyesterManufacture from uncoated fabric,provided that the value of theuncoated fabric used does not exceed40 % of the ex-works price of the product (9)- Interlinings for collars and cuffs,Manufacture:cut out- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed 40 %of the ex-works price of the product- OtherManufacture from yarn (9)exOther made-up textile articles; sets;Manufacture from materials of anyChapter 63worn clothing and worn textileheading, except that of the productarticles; rags; except for:6301 toBlankets, travelling rugs, bed linen etc.;6304curtains etc.; other furnishing articles:- Of felt, of nonwovensManufacture from (7):- natural fibres, or- chemical materials or textile pulp- Other:— EmbroideredManufacture from unbleachedsingle yarn (9) (10)or

\n

Manufacture from unembroideredfabric (other than knitted orcrocheted), provided that the valueof the unembroidered fabric useddoes not exceed 40 % of theex-works price of the product— OtherManufacture from unbleachedsingle yarn (9) (10)6305Sacks and bags, of a kind used forManufacture from (7):the packing of goods- natural fibres,- man-made staple fibres, notcarded or combed or otherwiseprocessed for spinning, or- chemical materials or textile pulp6306Tarpaulins, awnings and sunblinds;tents; sails for boats, sailboards orlandcraft; camping goods:- Of nonwovensManufacture from (7) (9):- natural fibres, or- chemical materials or textile pulp- OtherManufacture from unbleachedsingle yarn (7) (9)6307Other made-up articles, includingManufacture in which the value ofdress patternsall the materials used does notexceed 40 % of the ex-works priceof the product6308Sets consisting of woven fabric andEach item in the set must satisfyyarn, whether or not withthe rule which would apply to it if itaccessories, for making up into rugs,were not included in the set.

\n

However,tapestries, embroidered table clothsnon-originating articles may beor serviettes, or similar textileincorporated, provided that theirarticles, put up in packings fortotal value does not exceed 15 %retail saleof the ex-works price of the setexFootwear, gaiters and the like; partsManufacture from materials of anyChapter 64of such articles; except for:heading, except from assemblies ofuppers affixed to inner soles or toother sole components of heading 64066406Parts of footwear (including uppersManufacture from materials of anywhether or not attached to soles otherheading, except that of the productthan outer soles); removable in-soles,heel cushions and similar articles;gaiters, leggings and similar articles,and parts thereofexHeadgear and parts thereof;Manufacture from materials of anyChapter 65except for:heading, except that of the product6503Felt hats and other felt headgear,Manufacture from yarn or textilemade from the hat bodies, hoods orfibres (9)plateaux of heading 6501, whetheror not lined or trimmed6505Hats and other headgear, knitted orManufacture from yarn or textilecrocheted, or made up from lace, feltfibres (9)or other textile fabric, in the piece(but not in strips), whether or notlined or trimmed; hair-nets of anymaterial, whether or not lined or trimmedexUmbrellas, sun umbrellas, walking-Manufacture from materials of anyChapter 66sticks, seat-sticks, whips, riding-heading, except that of the productcrops, and parts thereof; except for:6601Umbrellas and sun umbrellasManufacture in which the value(including walking-stick umbrellas,of all the materials used does notgarden umbrellas and similarexceed 50 % of the ex-worksumbrellas)price of the productChapter 67Prepared feathers and down andManufacture from materials of anyarticles made of feathers or of down;heading, except that of the productartificial flowers; articles of human hairexArticles of stone, plaster, cement,Manufacture from materials of anyChapter 68asbestos, mica or similar materials;heading, except that of the productexcept for:ex 6803Articles of slate or of agglomerated slateManufacture from worked slateex 6812Articles of asbestos; articles ofManufacture from materials of anymixtures with a basis of asbestos orheadingof mixtures with a basis of asbestosand magnesium carbonateex 6814Articles of mica, includingManufacture from worked micaagglomerated or reconstituted mica,(including agglomerated oron a support of paper, paperboard orreconstituted mica)other materialsChapter 69Ceramic productsManufacture from materials of anyheading, except that of the productexGlass and glassware; except for:Manufacture from materials of anyChapter 70heading, except that of the productex 7003,Glass with a non-reflecting layerManufacture from materials ofex 7004heading 7001andex 70057006Glass of heading 7003, 7004 or 7005,bent, edge-worked, engraved, drilled,enamelled or otherwise worked, butnot framed or fitted with other materials:- Glass-plate substrates, coated withManufacture from non-coateda dielectric thin film, and of aglass-plate substrate of heading 7006semiconductor grade in accordancewith SEMII-standards (11)- OtherManufacture from materials ofheading 70017007Safety glass, consisting of toughenedManufacture from materials of(tempered) or laminated glassheading 70017008Multiple-walled insulating units ofManufacture from materials ofglassheading 70017009Glass mirrors, whether or not framed,Manufacture from materials ofincluding rear-view mirrorsheading 70017010Carboys, bottles, flasks, jars, pots,Manufacture from materials of anyphials, ampoules and other containers,heading, except that of the productof glass, of a kind used for theor Cutting of glassware, providedconveyance or packing of goods;that the total value of the uncutpreserving jars of glass; stoppers,glassware used does not exceedlids and other closures, of glass50 % of the ex-works price of the product7013Glassware of a kind used for table,Manufacture from materials of anykitchen, toilet, office, indoorheading, except that of the productdecoration or similar purposes (otherorthan that of heading 7010 or 7018)Cutting of glassware, provided thatthe total value of the uncut glasswareused does not exceed 50 % of theex-works price of the productorHand-decoration (except silk-screenprinting) of hand-blown glassware,provided that the total value of thehand-blown glassware used doesnot exceed 50 % of the ex-worksprice of the productex 7019Articles (other than yarn) of glass fibresManufacture from:- uncoloured slivers, rovings, yarnor chopped strands, or- glass woolexNatural or cultured pearls, preciousManufacture from materials of anyChapter 71or semi-precious stones, preciousheading, except that of the productmetals, metals clad with preciousmetal, and articles thereof; imitationjewellery; coin; except for:ex 7101Natural or cultured pearls, gradedManufacture in which the valueand temporarily strung forof all the materials used does notconvenience of transportexceed 50 % of the ex-worksprice of the productex 7102,Worked precious or semi-preciousManufacture from unworked preciousex 7103stones (natural, synthetic oror semi-precious stonesandreconstructed)ex 71047106,Precious metals:7108 and- UnwroughtManufacture from materials of any7110heading, except those of headings7106, 7108 and 7110orElectrolytic, thermal or chemicalseparation of precious metals ofheading 7106, 7108 or 7110orAlloying of precious metals ofheading 7106, 7108 or 7110with each other or with base metals- Semi-manufactured or in powderManufacture from unwroughtformprecious metalsex 7107,Metals clad with precious metals,Manufacture from metals clad withex 7109semi-manufacturedprecious metals, unwroughtandex 71117116Articles of natural or cultured pearls,Manufacture in which the valueprecious or semi-precious stonesof all the materials used does not(natural, synthetic or reconstructed)exceed 50 % of the ex-worksprice of the product7117Imitation jewelleryManufacture from materials of anyheading, except that of the productorManufacture from base metal parts,not plated or covered with preciousmetals, provided that the value ofall the materials used does notexceed 50 % of the ex-worksprice of the productexIron and steel; except for:Manufacture from materials of anyChapter 72heading, except that of the product7207Semi-finished products of iron orManufacture from materials ofnon-alloy steelheading 7201, 7202, 7203,7204 or 72057208 toFlat-rolled products, bars and rods,Manufacture from ingots or other7216angles, shapes and sections of ironprimary forms of heading 7206or non-alloy steelWire of iron or non-alloy steelManufacture from semi-finishedmaterials of heading 7207ex 7218,Semi-finished products, flat-rolledManufacture from ingots or other7219 toproducts, bars and rods, angles,primary forms of heading 72187222shapes and sections of stainless steel7223Wire of stainless steelManufacture from semi-finishedmaterials of heading 7218ex 7224,Semi-finished products, flat-rolledManufacture from ingots or other7225 toproducts, hot-rolled bars and rods, inprimary forms of heading7228irregularly wound coils; angles,7206, 7218 or 7224shapes and sections, of other alloysteel; hollow drill bars and rods, ofalloy or non-alloy steel7229Wire of other alloy steelManufacture from semi-finishedmaterials of heading 7224exArticles of iron or steel; except for:Manufacture from materials of anyChapter 73heading, except that of the productex 7301Sheet pilingManufacture from materials ofheading 72067302Railway or tramway trackManufacture from materials ofconstruction material of iron or steel,heading 7206the following: rails, check-rails andrack rails, switch blades, crossingfrogs, point rods and other crossingpieces, sleepers (cross-ties), fish-plates,chairs, chair wedges, sole pates (baseplates), rail clips, bedplates, ties andother material specialised forjointing or fixing rails7304,Tubes, pipes and hollow profiles, ofManufacture from materials of7305 andiron (other than cast iron) or steelheading 7206, 7207, 7218 or73067224ex 7307Tube or pipe fittings of stainlessTurning, drilling, reaming, threading,steel (ISO No X5CrNiMo 1712),deburring and sandblasting of forgedconsisting of several partsblanks, provided that the total valueof the forged blanks used does notexceed 35 % of the ex-works priceof the product7308Structures (excluding prefabricatedManufacture from materials of anybuildings of heading 9406) andheading, except that of the product.parts of structures (for example,However, welded angles, shapesbridges and bridge-sections, lock-and sections of heading 7301 maygates, towers, lattice masts, roofs,not be usedroofing frameworks, doors andwindows and their frames andthresholds for doors, shutters,balustrades, pillars and columns), ofiron or steel; plates, rods, angles,shapes, sections, tubes and the like,prepared for use in structures, ofiron or steelex 7315Skid chainManufacture in which the valueof all the materials of heading7315 used does not exceed 50 %of the ex-works price of the productexCopper and articles thereof;Manufacture:Chapter 74except for:- from materials of any heading,except that of the product, and- in which the value of all thematerials used does not exceed 50 %of the ex-works price of the product7401Copper mattes; cement copperManufacture from materials of any(precipitated copper)heading, except that of the product7402Unrefined copper; copper anodes forManufacture from materials of anyelectrolytic refiningheading, except that of the product7403Refined copper and copper alloys,unwrought:- Refined copperManufacture from materials of anyheading, except that of the product- Copper alloys and refined copperManufacture from refined copper,containing other elementsunwrought, or waste and scrap of copper7404Copper waste and scrapManufacture from materials of anyheading, except that of the product7405Master alloys of copperManufacture from materials of anyheading, except that of the productexNickel and articles thereof; except for:Manufacture:Chapter 75- from materials of any heading,except that of the product, and- in which the value of all the

\n

materials used does not exceed 50 %of the ex-works price of the product7501 toNickel mattes, nickel oxide sintersManufacture from materials of any7503and other intermediate products ofheading, except that of the productnickel metallurgy; unwrought nickel;nickel waste and scrapexAluminium and articles thereof;Manufacture:Chapter 76except for:- from materials of any heading,except that of the product, and- in which the value of all the materialsused does not exceed 50 % of theex-works price of the product7601Unwrought aluminiumManufacture:- from materials of any heading,except that of the product, and- in which the value of all the materialsused does not exceed 50 % of theex-works price of the productorManufacture by thermal or electrolytictreatment from unalloyed aluminiumor waste and scrap of aluminium7602Aluminium waste or scrapManufacture from materials of anyheading, except that of the productex 7616Aluminium articles other thanManufacture:gauze, cloth, grill, netting, fencing,- from materials of any heading,reinforcing fabric and similar materialsexcept that of the product.

\n

However,(including endless bands) ofgauze, cloth, grill, netting, fencing,aluminium wire, and expandedreinforcing fabric and similar materialsmetal of aluminium(including endless bands) of aluminiumwire, or expanded metal of aluminiummay be used; and- in which the value of all the materialsused does not exceed 50 % of theex-works price of the productChapter 77Reserved for possible future use in the HSexLead and articles thereof; except for:Manufacture:Chapter 78- from materials of any heading,except that of the product, and- in which the value of all the materialsused does not exceed 50 % of theex-works price of the product7801Unwrought lead:- Refined leadManufacture from \"bullion\" or \"work\" lead- OtherManufacture from materials of anyheading, except that of the product.However, waste and scrap of heading7802 may not be used7802Lead waste and scrapManufacture from materials of anyheading, except that of the productexZinc and articles thereof; except for:Manufacture:Chapter 79- from materials of any heading,except that of the product, and- in which the value of all the materialsused does not exceed 50 % of theex-works price of the product7901Unwrought zincManufacture from materials of anyheading, except that of the product.However, waste and scrap of heading7902 may not be used7902Zinc waste and scrapManufacture from materials of anyheading, except that of the productexTin and articles thereof; except for:Manufacture:Chapter 80- from materials of any heading,except that of the product, and- in which the value of all the materialsused does not exceed 50 % of theex-works price of the product8001Unwrought tinManufacture from materials of anyheading, except that of the product.However, waste and scrap of heading8002 may not be used8002 andTin waste and scrap; other articlesManufacture from materials of any8007of tinheading, except that of the productChapter 81Other base metals; cermets; articlesthereof:- Other base metals, wrought;Manufacture in which the value ofarticles thereofall the materials of the same headingas the product used does not exceed50 % of the ex-works price of the product- OtherManufacture from materials of anyheading, except that of the productexTools, implements, cutlery, spoonsManufacture from materials of anyChapter 82and forks, of base metal; partsheading, except that of the productthereof of base metal; except for:8206Tools of two or more of the headingsManufacture from materials of any8202 to 8205, put up in sets forheading, except those of headingsretail sale8202 to 8205.

\n

However, tools ofheadings 8202 to 8205 may beincorporated into the set, providedthat their total value does not exceed15 % of the ex-works price of the set8207Interchangeable tools for hand tools,Manufacture:whether or not power-operated, or for- from materials of any heading,machine-tools (for example, forexcept that of the product, andpressing, stamping, punching,- in which the value of all the materialstapping, threading, drilling, boring,used does not exceed 40 % of thebroaching, milling, turning, orex-works price of the productscrewdriving), including dies fordrawing or extruding metal, androck drilling or earth boring tools8208Knives and cutting blades, forManufacture:machines or for mechanical- from materials of any heading,appliancesexcept that of the product, and- in which the value of all the materialsused does not exceed 40 % of theex-works price of the productex 8211Knives with cutting blades, serratedManufacture from materials of anyor not (including pruning knives),heading, except that of the product.other than knives of heading 8208However, knife blades and handlesof base metal may be used8214Other articles of cutlery (for example,Manufacture from materials of anyhair clippers, butchers' or kitchenheading, except that of the product.cleavers, choppers and mincingHowever, handles of base metalknives, paper knives); manicure ormay be usedpedicure sets and instruments(including nail files)8215Spoons, forks, ladles, skimmers,Manufacture from materials of anycake-servers, fish-knives, butter-knives,heading, except that of the product.sugar tongs and similar kitchen orHowever, handles of base metaltablewaremay be usedexMiscellaneous articles of base metal;Manufacture from materials of anyChapter 83except for:heading, except that of the productex 8302Other mountings, fittings and similarManufacture from materials of anyarticles suitable for buildings, andheading, except that of the product.automatic door closersHowever, other materials of heading8302 may be used, provided thattheir total value does not exceed 20 %of the ex-works price of the productex 8306Statuettes and other ornaments, ofManufacture from materials of anybase metalheading, except that of the product.However, other materials of heading8306 may be used, provided thattheir total value does not exceed 30 %of the ex-works price of the productexNuclear reactors, boilers, machineryManufacture:Manufacture inChapter 84and mechanical appliances; parts- from materials of any heading,which the value ofthereof; except for:except that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe productof the productex 8401Nuclear fuel elementsManufacture from materials ofManufacture inany heading, except that of thewhich the value ofproduct (12)all the materialsused does not

\n

exceed 30 % ofthe ex-works priceof the product8402Steam or other vapourManufacture:Manufacture ingenerating boilers (other than central- from materials of any heading,which the value ofheating hot water boilers capableexcept that of the product, andall the materialsalso of producing low pressure- in which the value of all theused does notsteam); super-heated water boilersmaterials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe productof the product8403 andCentral heating boilers other thanManufacture from materials ofManufacture inex 8404those of heading 8402 and auxiliaryany heading, except those ofwhich the value ofplant for central heating boilersheadings 8403 and 8404all the materialsused does notexceed 40 % ofthe ex-works priceof the product8406Steam turbines and other vapourManufacture in which the value ofturbinesall the materials used does notexceed 40 % of the ex-worksprice of the product8407Spark-ignition reciprocating or rotaryManufacture in which the value ofinternal combustion piston enginesall the materials used does notexceed 40 % of the ex-worksprice of the product8408Compression-ignition internalManufacture in which the value ofcombustion piston engines (diesel orall the materials used does notsemi-diesel engines)exceed 40 % of the ex-worksprice of the product8409Parts suitable for use solely orManufacture in which the value ofprincipally with the engines ofall the materials used does notheading 8407 or 8408exceed 40 % of the ex-worksprice of the product8411Turbo-jets, turbo-propellers andManufacture:Manufacture inother gas turbines- from materials of any heading,which the value ofexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe productof the product8412Other engines and motorsManufacture in which the value ofall the materials used does notexceed 40 % of the ex-worksprice of the productex 8413Rotary positive displacement pumpsManufacture:Manufacture in- from materials of any heading,which the value ofexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe productof the productex 8414Industrial fans, blowers and the likeManufacture:Manufacture in- from materials of any heading,which the value ofexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe productof the product8415Air conditioning machines,Manufacture in which the value ofcomprising a motor-driven fan andall the materials used does notelements for changing the temperatureexceed 40 % of the ex-worksand humidity, including thoseprice of the productmachines in which the humiditycannot be separately regulated8418Refrigerators, freezers and otherManufacture:Manufacture inrefrigerating or freezing equipment,- from materials of any heading,which the value ofelectric or other; heat pumps otherexcept that of the product,all the materialsthan air conditioning machines of- in which the value of all theused does notheading 8415materials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe product, andof the product- in which the value of all thenon-originating materials useddoes not exceed the value of allthe originating materials usedex 8419Machines for wood, paper pulp,Manufacture in which:Manufacture inpaper and paperboard industries- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials of theof the productsame heading as the productused does not exceed 25 % ofthe ex-works price of the product8420Calendering or other rolling machines,Manufacture in which:Manufacture inother than for metals or glass, and- the value of all the materialswhich the value ofcylinders thereforused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials of theof the productsame heading as the productused does not exceed 25 % ofthe ex-works price of the product8423Weighing machinery (excludingManufacture:Manufacture inbalances of a sensitivity of 5 cg or- from materials of any heading,which the value ofbetter), including weight operatedexcept that of the product, andall the materialscounting or checking machines;- in which the value of all theused does notweighing machine weights of all kindsmaterials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe productof the product8425 toLifting, handling, loading orManufacture in which:Manufacture in8428unloading machinery- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheading 8431 used does notexceed 10 % of the ex-worksprice of the product8429Self-propelled bulldozers, angledozers,graders, levellers, scrapers, mechanicalshovels, excavators, shovel loaders,tamping machines and road rollers:- Road rollersManufacture in which the value ofall the materials used does notexceed 40 % of the ex-worksprice of the product- OtherManufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheading 8431 used does notexceed 10 % of the ex-worksprice of the product8430Other moving, grading, levelling,Manufacture in which:Manufacture inscraping, excavating, tamping,- the value of all the materialswhich the value ofcompacting, extracting or boringused does not exceed 40 % ofall the materialsmachinery, for earth, minerals or ores;the ex-works price of theused does notpile-drivers and pile-extractors;product, andexceed 30 % ofsnow-ploughs and snow-blowers- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheading 8431 used does notexceed 10 % of the ex-worksprice of the productex 8431Parts suitable for use solely orManufacture in which the value ofprincipally with road rollersall the materials used does notexceed 40 % of the ex-worksprice of the product8439Machinery for making pulp of fibrousManufacture in which:Manufacture incellulosic material or for making or- the value of all the materialswhich the value offinishing paper or paperboardused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials of theof the productsame heading as the productused does not exceed 25 % ofthe ex-works price of the product8441Other machinery for making upManufacture in which:Manufacture inpaper pulp, paper or paperboard,- the value of all the materialswhich the value ofincluding cutting machines of allused does not exceed 40 % ofall the materialskindsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials of theof the productsame heading as the productused does not exceed 25 % ofthe ex-works price of the product8444 toMachines of these headings for useManufacture in which the value of8447in the textile industryall the materials used does notexceed 40 % of the ex-worksprice of the productex 8448Auxiliary machinery for use withManufacture in which the value ofmachines of headings 8444 and 8445all the materials used does notexceed 40 % of the ex-worksprice of the product8452Sewing machines, other than book-sewing machines of heading 8440;furniture, bases and covers speciallydesigned for sewing machines;sewing machine needles:- Sewing machines (lock stitch only)Manufacture in which:with heads of a weight not exceeding- the value of all the materials16 kg without motor or 17 kg withused does not exceed 40 % ofmotorthe ex-works price of the product,- the value of all the non-originating materials used inassembling the head (withoutmotor) does not exceed the value ofall the originating materials used, and- the thread-tension, crochet andzigzag mechanisms used areoriginating- OtherManufacture in which the value ofall the materials used does notexceed 40 % of the ex-worksprice of the product8456 toMachine-tools and machines andManufacture in which the value of8466their parts and accessories ofall the materials used does notheadings 8456 to 8466exceed 40 % of the ex-worksprice of the product8469 toOffice machines (for example,Manufacture in which the value of8472typewriters, calculating machines,all the materials used does notautomatic data processing machines,exceed 40 % of the ex-worksduplicating machines, stapling machines)price of the product8480Moulding boxes for metal foundry;Manufacture in which the valuemould bases; moulding patterns;of all the materials used does notmoulds for metal (other than ingotexceed 50 % of the ex-worksmoulds), metal carbides, glass,price of the productmineral materials, rubber or plastics8482Ball or roller bearingsManufacture:Manufacture in- from materials of any heading,which the value ofexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe productof the product8484Gaskets and similar joints of metalManufacture in which the value ofsheeting combined with other materialall the materials used does notor of two or more layers of metal;exceed 40 % of the ex-workssets or assortments of gaskets andprice of the productsimilar joints, dissimilar incomposition, put up in pouches,envelopes or similar packings;mechanical seals8485Machinery parts, not containingManufacture in which the value ofelectrical connectors, insulators,all the materials used does notcoils, contacts or other electricalexceed 40 % of the ex-worksfeatures, not specified or includedprice of the productelsewhere in this ChapterexElectrical machinery and equipmentManufacture:Manufacture inChapter 85and parts thereof; sound recorders- from materials of any heading,which the value ofand reproducers, television imageexcept that of the product, andall the materialsand sound recorders and reproducers,- in which the value of all theused does notand parts and accessories of suchmaterials used does not exceedexceed 30 % ofarticles; except for:40 % of the ex-works price ofthe ex-works pricethe productof the product8501Electric motors and generatorsManufacture in which:Manufacture in(excluding generating sets)- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheading 8503 used does notexceed 10 % of the ex-worksprice of the product8502Electric generating sets and rotaryManufacture in which:Manufacture inconverters- the value of all the materialswhich the value of

\n

used does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheadings 8501 and 8503 useddoes not exceed 10 % of theex-works price of the productex 8504Power supply units for automaticManufacture in which the value ofdata-processing machinesall the materials used does notexceed 40 % of the ex-worksprice of the productex 8518Microphones and stands therefor;Manufacture in which:Manufacture inloudspeakers, whether or not- the value of all the materialswhich the value ofmounted in their enclosures;used does not exceed 40 % ofall the materialsaudio-frequency electric amplifiers;the ex-works price of theused does notelectric sound amplifier setsproduct, andexceed 25 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used8519Turntables (record-decks), record-Manufacture in which:Manufacture inplayers, cassette-players and other- the value of all the materialswhich the value ofsound reproducing apparatus, notused does not exceed 40 % ofall the materialsincorporating a sound recordingthe ex-works price of theused does notdeviceproduct, andexceed 30 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used8520Magnetic tape recorders and otherManufacture in which:Manufacture insound recording apparatus, whether- the value of all the materialswhich the value ofor not incorporating a soundused does not exceed 40 % ofall the materialsreproducing devicethe ex-works price of theused does notproduct, andexceed 30 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used8521Video recording or reproducingManufacture in which:Manufacture inapparatus, whether or not- the value of all the materialswhich the value ofincorporating a video tunerused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used8522Parts and accessories suitable for useManufacture in which the value ofsolely or principally with theall the materials used does notapparatus of headings 8519 to 8521exceed 40 % of the ex-worksprice of the product8523Prepared unrecorded media for soundManufacture in which the value ofrecording or similar recording of otherall the materials used does notphenomena, other than products ofexceed 40 % of the ex-worksChapter 37price of the product8524Records, tapes and other recordedmedia for sound or other similarlyrecorded phenomena, includingmatrices and masters for theproduction of records, but excludingproducts of Chapter 37:- Matrices and masters for theManufacture in which the value ofproduction of recordsall the materials used does notexceed 40 % of the ex-worksprice of the product- OtherManufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheading 8523 used does notexceed 10 % of the ex-worksprice of the product8525Transmission apparatus for radio-Manufacture in which:Manufacture intelephony, radio-telegraphy, radio-- the value of all the materialswhich the value ofbroadcasting or television, whetherused does not exceed 40 % ofall the materialsor not incorporating receptionthe ex-works price of theused does notapparatus or sound recording orproduct, andexceed 25 % ofreproducing apparatus; television- the value of all the non-the ex-works pricecameras; still image video camerasoriginating materials used doesof the productand other video camera recorders;not exceed the value of all thedigital camerasoriginating materials used8526Radar apparatus, radio navigationalManufacture in which:Manufacture inaid apparatus and radio remote- the value of all the materialswhich the value ofcontrol apparatusused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 25 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used8527Reception apparatus for radio-Manufacture in which:Manufacture intelephony, radio-telegraphy or radio-- the value of all the materialswhich the value ofbroadcasting, whether or notused does not exceed 40 % ofall the materialscombined, in the same housing,the ex-works price of theused does notwith sound recording or reproducingproduct, andexceed 25 % ofapparatus or a clock- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used8528Reception apparatus for television,Manufacture in which:Manufacture inwhether or not incorporating radio- the value of all the materialswhich the value ofbroadcast receivers or sound orused does not exceed 40 % ofall the materialsvideo recording or reproducingthe ex-works price of theused does notapparatus; video monitors andproduct, andexceed 25 % ofvideo projectors- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used8529Parts suitable for use solely orprincipally with the apparatus ofheadings 8525 to 8528:- Suitable for use solely or principallyManufacture in which the value ofwith video recording or reproducingall the materials used does notapparatusexceed 40 % of the ex-worksprice of the product- OtherManufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 25 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used8535 andElectrical apparatus for switching orManufacture in which:Manufacture in8536protecting electrical circuits, or for- the value of all the materialswhich the value ofmaking connections to or inused does not exceed 40 % ofall the materialselectrical circuitsthe ex-works price of theused does notproduct, andexceed 30 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheading 8538 used does notexceed 10 % of the ex-worksprice of the product8537Boards, panels, consoles, desks,Manufacture in which:Manufacture incabinets and other bases, equipped- the value of all the materialswhich the value ofwith two or more apparatus ofused does not exceed 40 % ofall the materialsheading 8535 or 8536, for electricthe ex-works price of theused does notcontrol or the distribution of electricity,product, andexceed 30 % ofincluding those incorporating- within the above limit, thethe ex-works priceinstruments or apparatus of Chaptervalue of all the materials ofof the product90, and numerical control apparatus,heading 8538 used does notother than switching apparatus ofexceed 10 % of the ex-worksheading 8517price of the productex 8541Diodes, transistors and similar semi-Manufacture:Manufacture inconductor devices, except wafers not- from materials of any heading,which the value ofyet cut into chipsexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe productof the product8542Electronic integrated circuits andmicroassemblies:- Monolithic integrated circuitsManufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 25 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheadings 8541 and 8542 useddoes not exceed 10 % of theex-works price of the productorThe operation of diffusion (inwhich integrated circuits areformed on a semi-conductorsubstrate by the selectiveintroduction of an appropriatedopant), whether or notassembled and/or tested in acountry other than thosespecified in Articles 3 and 4- OtherManufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 25 % of- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheadings 8541 and 8542 useddoes not exceed 10 % of theex-works price of the product8544Insulated (including enamelled orManufacture in which the value ofanodised) wire, cable (includingall the materials used does notcoaxial cable) and other insulatedexceed 40 % of the ex-workselectric conductors, whether or notprice of the productfitted with connectors; optical fibrecables, made up of individuallysheathed fibres, whether or notassembled with electric conductorsor fitted with connectors8545Carbon electrodes, carbon brushes,Manufacture in which the value oflamp carbons, battery carbons andall the materials used does notother articles of graphite or otherexceed 40 % of the ex-workscarbon, with or without metal, of aprice of the productkind used for electrical purposes8546Electrical insulators of any materialManufacture in which the value ofall the materials used does notexceed 40 % of the ex-worksprice of the product8547Insulating fittings for electricalManufacture in which the value ofmachines, appliances or equipment,all the materials used does notbeing fittings wholly of insulatingexceed 40 % of the ex-worksmaterials apart from any minorprice of the productcomponents of metal (for example,threaded sockets) incorporated duringmoulding solely for purposes ofassembly, other than insulators ofheading 8546; electrical conduittubing and joints therefor, of basemetal lined with insulating material8548Waste and scrap of primary cells,Manufacture in which the value ofprimary batteries and electricall the materials used does notaccumulators; spent primary cells,exceed 40 % of the ex-worksspent primary batteries and spentprice of the productelectric accumulators; electrical partsof machinery or apparatus, notspecified or included elsewhere inthis ChapterexRailway or tramway locomotives,Manufacture in which the value ofChapter 86rolling-stock and parts thereof;all the materials used does notrailway or tramway track fixturesexceed 40 % of the ex-worksand fittings and parts thereof;price of the productmechanical (including electro-mechanical) traffic signallingequipment of all kinds; except for:8608Railway or tramway track fixturesManufacture:Manufacture inand fittings; mechanical (including- from materials of any heading,which the value ofelectromechanical) signalling, safetyexcept that of the product, andall the materialsor traffic control equipment for- in which the value of all theused does notrailways, tramways, roads, inlandmaterials used does not exceedexceed 30 % ofwaterways, parking facilities, port40 % of the ex-works price ofthe ex-works priceinstallations or airfields; parts of thethe productof the productforegoingexVehicles other than railway orManufacture in which the value ofChapter 87tramway rolling-stock, and parts andall the materials used does not

\n

accessories thereof; except for:exceed 40 % of the ex-worksprice of the product8709Works trucks, self-propelled, notManufacture:Manufacture infitted with lifting or handling- from materials of any heading,which the value ofequipment, of the type used inexcept that of the product, andall the materialsfactories, warehouses, dock areas or- in which the value of all theused does notairports for short distance transportmaterials used does not exceedexceed 30 % ofof goods; tractors of the type used40 % of the ex-works price ofthe ex-works priceon railway station platforms; partsthe productof the productof the foregoing vehicles8710Tanks and other armoured fightingManufacture:Manufacture invehicles, motorized, whether or not- from materials of any heading,which the value offitted with weapons, and parts ofexcept that of the product, andall the materialssuch vehicles- in which the value of all theused does notmaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe productof the product8711Motorcycles (including mopeds) andcycles fitted with an auxiliary motor,with or without side-cars; side-cars:- With reciprocating internalcombustion piston engine of acylinder capacity:— Not exceeding 50 cm3Manufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 20 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used— Exceeding 50 cm3Manufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 25 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used- OtherManufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials usedex 8712Bicycles without ball bearingsManufacture from materials ofManufacture inany heading, except those ofwhich the value ofheading 8714all the materialsused does notexceed 30 % ofthe ex-works priceof the product8715Baby carriages and parts thereofManufacture:Manufacture in- from materials of any heading,which the value ofexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe productof the product8716Trailers and semi-trailers; otherManufacture:Manufacture invehicles, not mechanically- from materials of any heading,which the value ofpropelled; parts thereofexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe productof the productexAircraft, spacecraft, and partsManufacture from materials of aManufacture inChapter 88thereof; except for:ny heading, except that of thewhich the value ofproductall the materialsused does notexceed 40 % ofthe ex-works priceof the productex 8804RotochutesManufacture from materials ofManufacture inany heading, including otherwhich the value ofmaterials of heading 8804all the materialsused does notexceed 40 % ofthe ex-works priceof the product8805Aircraft launching gear; deck-arrestorManufacture from materials ofManufacture inor similar gear; ground flying trainers;any heading, except that of thewhich the value ofparts of the foregoing articlesproductall the materialsused does notexceed 30 % ofthe ex-works priceof the productChapter 89Ships, boats and floating structuresManufacture from materials ofManufacture inany heading, except that of thewhich the value ofproduct.

\n

However, hulls ofall the materialsheading 8906 may not be usedused does notexceed 40 % ofthe ex-works priceof the productexOptical, photographic,Manufacture:Manufacture inChapter 90cinematographic, measuring,- from materials of any heading,which the value ofchecking, precision, medical orexcept that of the product, andall the materialssurgical instruments and apparatus;- in which the value of all theused does notparts and accessories thereof;materials used does not exceedexceed 30 % ofexcept for:40 % of the ex-works price ofthe ex-works pricethe productof the product9001Optical fibres and optical fibre bundles;Manufacture in which the value ofoptical fibre cables other than thoseall the materials used does notof heading 8544; sheets and plates ofexceed 40 % of the ex-workspolarizing material; lenses (includingprice of the productcontact lenses), prisms, mirrors andother optical elements, of any material,unmounted, other than such elementsof glass not optically workedLenses, prisms, mirrors and otherManufacture in which the value ofoptical elements, of any material,all the materials used does notmounted, being parts of or fittingsexceed 40 % of the ex-worksfor instruments or apparatus, otherprice of the productthan such elements of glass notoptically worked9004Spectacles, goggles and the like,Manufacture in which the valuecorrective, protective or otherof all the materials used doesnot exceed 40% of the ex-worksprice of the productBinoculars, monoculars, otherManufacture:Manufacture inoptical telescopes, and mountings- from materials of any heading,which the value oftherefor, except for astronomicalexcept that of the product,all the materialsrefracting telescopes and mountings- in which the value of all theused does notthereformaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe product; andof the product- in which the value of all the non-originating materials used doesnot exceed the value of all theoriginating materials usedex 9006Photographic (other thanManufacture:Manufacture incinematographic) cameras;- from materials of any heading,which the value ofphotographic flashlight apparatusexcept that of the product,all the materialsand flashbulbs other than electrically- in which the value of all theused does notignited flashbulbsmaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe product, andof the product- in which the value of all thenon-originating materials useddoes not exceed the value of allthe originating materials used9007Cinematographic cameras andManufacture:Manufacture inprojectors, whether or not- from materials of any heading,which the value ofincorporating sound recording orexcept that of the product,all the materialsreproducing apparatus- in which the value of all theused does notmaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe product, andof the product- in which the value of all thenon-originating materials useddoes not exceed the value ofall the originating materials used9011Compound optical microscopes,Manufacture:Manufacture inincluding those for- from materials of any heading,which the value ofphotomicrography,except that of the product,all the materialscinephotomicrography or- in which the value of all theused does notmicroprojectionmaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe product, andof the product- in which the value of all thenon-originating materials useddoes not exceed the value ofall the originating materials usedex 9014Other navigational instrumentsManufacture in which the value ofand appliancesall the materials used does notexceed 40 % of the ex-worksprice of the product9015Surveying (including photogrammetricalManufacture in which the value ofsurveying), hydrographic,all the materials used does notoceanographic, hydrological,exceed 40 % of the ex-worksmeteorological or geophysicalprice of the productinstruments and appliances,excluding compasses; rangefinders9016Balances of a sensitivity of 5 cg orManufacture in which the value ofbetter, with or without weightsall the materials used does notexceed 40 % of the ex-worksprice of the product9017Drawing, marking-out orManufacture in which the value ofmathematical calculatingall the materials used does notinstruments (for example, draftingexceed 40 % of the ex-worksmachines, pantographs, protractors,price of the productdrawing sets, slide rules, disccalculators); instruments formeasuring length, for use in thehand (for example, measuring rodsand tapes, micrometers, callipers),not specified or included elsewherein this chapter9018Instruments and appliances used inmedical, surgical, dental orveterinary sciences, includingscintigraphic apparatus, otherelectro-medical apparatus andsight-testing instruments:- Dentists' chairs incorporatingManufacture from materials ofManufacture indental appliances or dentists'any heading, including otherwhich the value ofspittoonsmaterials of heading 9018all the materialsused does notexceed 40 % ofthe ex-works priceof the product- OtherManufacture:Manufacture in- from materials of any heading,which the value ofexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe productof the product9019Mechano-therapy appliances;Manufacture:Manufacture inmassage apparatus; psychological- from materials of any heading,which the value ofaptitude-testing apparatus; ozoneexcept that of the product, andall the materialstherapy, oxygen therapy, aerosol- in which the value of all theused does nottherapy, artificial respiration or othermaterials used does not exceedexceed 25 % oftherapeutic respiration apparatus40 % of the ex-works price ofthe ex-works pricethe productof the product9020Other breathing appliances and gasManufacture:Manufacture inmasks, excluding protective masks- from materials of any heading,which the value ofhaving neither mechanical parts norexcept that of the product, andall the materialsreplaceable filters- in which the value of all theused does notmaterials used does not exceedexceed 25 % of40 % of the ex-works price ofthe ex-works pricethe productof the product9024Machines and appliances for testingManufacture in which the value ofthe hardness, strength, compressibility,all the materials used does notelasticity or other mechanicalexceed 40 % of the ex-worksproperties of materials (for example,price of the productmetals, wood, textiles, paper, plastics)9025Hydrometers and similar floatingManufacture in which the value ofinstruments, thermometers,all the materials used does notpyrometers, barometers, hygrometersexceed 40 % of the ex-worksand psychrometers, recording or not,price of the productand any combination of theseinstruments9026Instruments and apparatus forManufacture in which the value ofmeasuring or checking the flow, level,all the materials used does notpressure or other variables of liquidsexceed 40 % of the ex-worksor gases (for example, flow meters,price of the productlevel gauges, manometers, heatmeters), excluding instruments andapparatus of heading 9014, 9015,9028 or 90329027Instruments and apparatus forManufacture in which the value ofphysical or chemical analysis (forall the materials used does notexample, polarimeters, refractometers,exceed 40 % of the ex-worksspectrometers, gas or smoke analysisprice of the productapparatus); instruments andapparatus for measuring or checkingviscosity, porosity, expansion, surfacetension or the like; instruments and

\n

apparatus for measuring or checkingquantities of heat, sound or light(including exposure meters); microtomes9028Gas, liquid or electricity supply orproduction meters, includingcalibrating meters therefor:- Parts and accessoriesManufacture in which the value ofall the materials used does notexceed 40 % of the ex-worksprice of the product- OtherManufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used9029Revolution counters, productionManufacture in which the value ofcounters, taximeters, mileometers,all the materials used does notpedometers and the like; speedexceed 40 % of the ex-worksindicators and tachometers, otherprice of the productthan those of heading 9014 or 9015;stroboscopes9030Oscilloscopes, spectrum analysersManufacture in which the value ofand other instruments and apparatusall the materials used does notfor measuring or checking electricalexceed 40 % of the ex-worksquantities, excluding meters ofprice of the productheading 9028; instruments andapparatus for measuring or detectingalpha, beta, gamma, X-ray, cosmic orother ionizing radiations9031Measuring or checking instruments,Manufacture in which the value ofappliances and machines, notall the materials used does notspecified or included elsewhere inexceed 40 % of the ex-worksthis chapter; profile projectorsprice of the product9032Automatic regulating or controllingManufacture in which the value ofinstruments and apparatusall the materials used does notexceed 40 % of the ex-worksprice of the product9033Parts and accessories (not specifiedManufacture in which the value ofor included elsewhere in this chapter)all the materials used does notfor machines, appliances, instrumentsexceed 40 % of the ex-worksor apparatus of Chapter 90price of the productexClocks and watches and partsManufacture in which the value ofChapter 91thereof; except for:all the materials used does notexceed 40 % of the ex-worksprice of the product9105Other clocksManufacture in which:Manufacture in- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used9109Clock movements, complete andManufacture in which:Manufacture inassembled- the value of all the materialswhich the value ofused does not exceed 40 % ofall the materialsthe ex-works price of theused does notproduct, andexceed 30 % of- the value of all the non-the ex-works priceoriginating materials used doesof the productnot exceed the value of all theoriginating materials used9110Complete watch or clockManufacture in which:Manufacture inmovements, unassembled or partly- the value of all the materialswhich the value ofassembled (movement sets);used does not exceed 40 % ofall the materialsincomplete watch or clockthe ex-works price of theused does notmovements, assembled; roughproduct, andexceed 30 % ofwatch or clock movements- within the above limit, thethe ex-works pricevalue of all the materials ofof the productheading 9114 used does notexceed 10 % of the ex-worksprice of the product9111Watch cases and parts thereofManufacture:Manufacture in- from materials of any heading,which the value ofexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe productof the product9112Clock cases and cases of a similarManufacture:Manufacture intype for other goods of this chapter,- from materials of any heading,which the value ofand parts thereofexcept that of the product, andall the materials- in which the value of all theused does notmaterials used does not exceedexceed 30 % of40 % of the ex-works price ofthe ex-works pricethe productof the product9113Watch straps, watch bands andwatch bracelets, and parts thereof:- Of base metal, whether or notManufacture in which the value ofgold- or silver-plated, or of metalall the materials used does notclad with precious metalexceed 40 % of the ex-worksprice of the product- OtherManufacture in which the valueof all the materials used does notexceed 50 % of the ex-worksprice of the productChapter 92Musical instruments; parts andManufacture in which the value ofaccessories of such articlesall the materials used does notexceed 40 % of the ex-worksprice of the productChapter 93Arms and ammunition; parts andManufacture in which the valueaccessories thereofof all the materials used does notexceed 50 % of the ex-worksprice of the productexFurniture; bedding, mattresses,Manufacture from materials ofManufacture inChapter 94mattress supports, cushions andany heading, except that ofwhich the value ofsimilar stuffed furnishings; lampsthe productall the materialsand lighting fittings, not elsewhereused does notspecified or included; illuminatedexceed 40 % ofsigns, illuminated name-plates andthe ex-works pricethe like; prefabricated buildings;of the productexcept for:ex 9401Base metal furniture, incorporatingManufacture from materials ofManufacture inandunstuffed cotton cloth of a weightany heading, except that of thewhich the value ofex 9403of 300 g/m2 or lessproductall the materialsorused does notManufacture from cotton clothexceed 40 % ofalready made up in a form readythe ex-works pricefor use with materials of headingof the product9401 or 9403, provided that:- the value of the cloth does notexceed 25 % of the ex-worksprice of the product, and- all the other materials used areoriginating and are classified in aheading other than heading9401 or 94039405Lamps and lighting fittingsManufacture in which the valueincluding searchlights and spotlightsof all the materials used does notand parts thereof, not elsewhereexceed 50 % of the ex-worksspecified or included; illuminatedprice of the productsigns, illuminated name-plates andthe like, having a permanently fixedlight source, and parts thereof notelsewhere specified or included9406Prefabricated buildingsManufacture in which the valueof all the materials used does notexceed 50 % of the ex-worksprice of the productexToys, games and sports requisites;Manufacture from materials of anyChapter 95parts and accessories thereof;heading, except that of the productexcept for:9503Other toys; reduced-size (\"scale\")Manufacture:models and similar recreational- from materials of any heading,models, working or not; puzzles ofexcept that of the product, andall kinds- in which the value of all thematerials used does not exceed 50 %of the ex-works price of the productex 9506Golf clubs and parts thereofManufacture from materials of anyheading, except that of the product.However, roughly-shaped blocks formaking golf-club heads may be usedexMiscellaneous manufacturedManufacture from materials of anyChapter 96articles; except for:heading, except that of the productex 9601Articles of animal, vegetable orManufacture from \"worked\" carvingandmineral carving materialsmaterials of the same heading asex 9602the productex 9603Brooms and brushes (except forManufacture in which the valuebesoms and the like and brushesof all the materials used does notmade from marten or squirrel hair),exceed 50 % of the ex-workshand-operated mechanical floorprice of the productsweepers, not motorized, paint padsand rollers, squeegees and mops9605Travel sets for personal toilet,Each item in the set must satisfysewing or shoe or clothes cleaningthe rule which would apply to it if itwere not included in the set.

\n

However,non-originating articles may beincorporated, provided that their totalvalue does not exceed 15% of theex-works price of the set9606Buttons, press-fasteners, snap-Manufacture:fasteners and press-studs, button- from materials of any heading,moulds and other parts of theseexcept that of the product, andarticles; button blanks- in which the value of all thematerials used does not exceed 50 %of the ex-works price of the product9608Ball-point pens; felt-tipped andManufacture from materials of anyother porous-tipped pens andheading, except that of the product.markers; fountain pens, stylographHowever, nibs or nib-points of thepens and other pens; duplicatingsame heading as the product maystylos; propelling or sliding pencils;be usedpen-holders, pencil-holders andsimilar holders; parts (including capsand clips) of the foregoing articles,other than those of heading 96099612Typewriter or similar ribbons, inkedManufacture:or otherwise prepared for giving- from materials of any heading,impressions, whether or not on spoolsexcept that of the product, andor in cartridges; ink-pads, whether- in which the value of all theor not inked, with or without boxesmaterials used does not exceed 50 %of the ex-works price of the productex 9613Lighters with piezo-igniterManufacture in which the value ofall the materials of heading 9613used does not exceed 30 % of theex-works price of the productex 9614Smoking pipes and pipe bowlsManufacture from roughly-shaped blocksChapter 97Works of art, collectors' pieces andManufacture from materials of anyantiquesheading, except that of the product List of footnotes(1) For the special conditions relating to \"specific processes\", see Introductory Notes 7.1 and 7.3.(2) For the special conditions relating to \"specific processes\", see Introductory Note 7.2.(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.(4) A \"group\" is regarded as any part of the heading separated from the rest by a semicolon.(5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.(6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e.

\n

Hazefactor), is less than 2 %.(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.(9) See Introductory Note 6.(10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.(11) SEMII — Semiconductor Equipment and Materials Institute Incorporated.(12) This rule shall apply until 31.12.2005. ANNEX III SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1 Printing instructions1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.2. The competent authorities of the Parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

\n

Joint Declaration concerning the review of the changes to the origin rules as a result of the amendments to the Harmonized System Where, following the amendments made to the nomenclature, the changes to the origin rules as introduced by Decision No 1/2002 alter the substance of any rule existing prior to Decision No 1/2002, and it appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if one of the Parties so requests in the period up to and including 31 December 2004, an examination shall be made as a matter of urgency by the Joint Committee, of the need to restore the substance of the rule concerned as it was before Decision No 1/2002.In any case the Joint Committee shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the parties to the Agreement.If the substance of the rule concerned is restored, then the Parties to the Agreement shall also provide the legal framework necessary to ensure that any customs duties paid on the products concerned imported after 1 January 2002 can be reimbursed.

\n

LATVIJAS REPUBLIKAS UN ČEHIJAS REPUBLIKAS BRĪVĀS TIRDZNIECĪBAS LĪGUMA APVIENOTĀS KOMITEJAS LĒMUMS Nr. 1/2002 APVIENOTĀ KOMITEJA,Atsaucoties uz 1996.gada 15.aprīlī Rīgā parakstīto Latvijas Republikas un Čehijas Republikas brīvās tirdzniecības līgumu un tā 3.protokolu par \"izcelsmes produkcijas\" jēdziena definējumu un administratīvās sadarbības metodēm,Ievērojot to, ka:Atzīstot, ka grozījumu, kas, gadu gaitā īstenojot diagonālo kumulāciju starp Pusēm, veikti 3.protokolā, apvienošana nodrošina pienācīgu Paneiropas kumulācijas sistēmas darbību un veicina intensīvāku savstarpēji labvēlīgu tirdzniecības attiecību attīstību un sekmē integrācijas procesu Eiropā;Ņemot vērā grozījumus Harmonizētajā Sistēmā, kas stājās spēkā no 2002.gada 1.janvāra, šīs izmaiņas ir jāiestrādā 3.protokola konsolidētajā tekstā;IR NOLĒMUSI SEKOJOŠO:1.pants3. protokols par \"izcelsmes produkcijas\" jēdziena definējumu un administratīvās sadarbības metodēm ir jāaizstāj ar jauno 3. protokolu un tā pielikumiem, kas ir neatņemama šī Lēmuma daļa.2.pantsŠis Lēmums stājas spēkā nākamā mēneša pirmajā datumā, pēc pēdējās diplomātiskās notas saņemšanas, kas apliecina tā apstiprināšanu saskaņā ar katras Puses juridiskajām prasībām.PARAKSTĪTS Rīgā 2002.gada 11.septembrī, divos oriģināleksemplāros angļu valodā, pie kam abi teksti ir pilnīgi autentiski.Latvijas Republikas vārdāČehijas Republikas vārdāKaspars GerhardsJiŽ' MaceškaValsts sekretārsMinistra vietnieksEkonomikas ministrijaRūpniecības un Tirdzniecības ministrija 3.PROTOKOLS (attiecas uz 17. pantu) PAR \"IZCELSMES PRODUKCIJAS\" JĒDZIENA DEFINĒJUMU UN ADMINISTRATĪVĀS SADARBĪBAS METODĒM SATURA RĀDĪTĀJSI nodaļa. Vispārējie nosacījumi1.pants. DefinīcijasII nodaļa. \"Izcelsmes produkcijas\" jēdziena definējums2.pants. Vispārējās prasības3.pants. Kumulācija Čehijas Republikā4.pants. Kumulācija Latvijā5.pants. Pilnībā iegūtā produkcija6.pants. Pietiekami apstrādāta vai pārstrādāta produkcija7.pants. Nepietiekamas apstrādes vai pārstrādes operācijas8.pants. Kvalifikācijas vienība9.pants. Piederumi, rezerves daļas un instrumenti10.pants. Komplekti11.pants. Neitrālie elementiIII nodaļa. Teritoriālās prasības12.pants. Teritoriālais princips13.pants. Tiešie pārvadājumi14.pants. Izstādes IV nodaļa. Muitas nodokļu atmaksāšana vai atbrīvošana no tiem15.pants. Aizliegums atmaksāt muitas nodokli vai atbrīvot no tā V nodaļa.

\n

Izcelsmes apliecinājums16.pants. Vispārīgie noteikumi17.pants. EUR.1 kustības sertifikātu izsniegšanas kārtība18.pants. Retrospektīvi izsniegtie kustības sertifikāti EUR.119.pants. EUR.1 kustības sertifikāta dublikāta izsniegšana20.pants. Kustības sertifikāta EUR.1 izsniegšana, pamatojoties uz iepriekš izdotu vai izrakstītu izcelsmes apstiprinājumu20.a pants. Uzskaites dalīšana (segregācija)21.pants. Rēķina-faktūras deklarācijas izrakstīšanas nosacījumi22.pants. Atzīts eksportētājs23.pants. Izcelsmes apliecinājuma derīgums24.pants. Izcelsmes apliecinājuma iesniegšana25.pants. Importēšana pa daļām26.pants. Izņēmumi formālajam izcelsmes apliecinājumam27.pants. Papildus dokumenti28.pants. Izcelsmes apstiprinājuma un papildus dokumentu uzglabāšana29.pants.

\n

Atšķirības un formālas kļūdas30.pants. EIRO izteiktās summas VI nodaļa. Administratīvās sadarbības pasākumi31.pants. Savstarpējā palīdzība32.pants. Izcelsmes apstiprinājumu pārbaude33.pants. Strīdu izšķiršana34.pants. Sodi35.pants. Brīvās zonasVII nodaļa. Nobeiguma nosacījumi36.pants. Muitas apakškomiteja37.pants. Pielikumi I-IVPielikumu sarakstsI pielikums: Ievadpiezīmes tabulai II pielikumāII pielikums: Apstrādes vai pārstrādes operāciju saraksts, kas veicams ar neizcelsmes materiāliem,lai ražotā produkcija varētu iegūt izcelsmes statusuIII pielikums: EUR.1 kustības sertifikāta paraugs un pieteikuma iesniegšana EUR.1 kustības sertifikāta saņemšanaiIV pielikums: Rēķina-faktūras deklarācijas tekstsApvienotā DeklarācijaApvienotā Deklarācija par izmaiņu izcelsmes noteikumos pārskatīšanu Harmonizētās Sistēmas grozījumu rezultātā I nodaļaVISPĀRĒJIE NOSACĪJUMI1. pantsDefinīcijasŠī Protokola izpratnē:(a) \"ražošana\" nozīmē jebkāda veida apstrādi vai pārstrādi, tajā skaitā salikšanu vai specifiskas operācijas;(b) \"materiāls\" nozīmē jebkādu sastāvdaļu, izejvielu, komponentu vai daļu u.tml., kura tiek izmantota produkcijas ražošanai;(c) \"produkcija\" nozīmē produkciju, kas tiek ražota, pat ja tā ir paredzēta vēlākai izmantošanai citās ražošanas operācijās;(d) \"preces\" nozīmē gan materiālus, gan produkciju;(e) \"muitas vērtība\" nozīmē vērtību, kas noteikta saskaņā ar Līguma par 1994.gada Vispārējās Vienošanās par Tarifiem un Tirdzniecību VII panta ieviešanu (PTO Līgums par Muitas Novērtējumu);(f) \"ex-works cena\" nozīmē produkcijas rūpnīcas cenu, kas samaksāta ražotājam Pusēs, kura uzņēmumā ir veikta pēdējā apstrāde vai pārstrāde; ar noteikumu, ka dotajā cenā ietilpst visu izmantoto materiālu vērtība, atņemot visus iekšējos nodokļus, kuri ir vai var tikt atmaksāti, kad iegūtā produkcija tiek eksportēta;(g) \"materiālu vērtība\" nozīmē izmantoto neizcelsmes materiālu muitas vērtību importēšanas brīdī vai, ja tā nav zināma vai nevar tikt noskaidrota, tad pirmā noskaidrotā tirgus cena, kas samaksāta par materiāliem kādā no Pusēm;(h) \"izcelsmes materiālu vērtība\" nozīmē (g) punktā minētu materiālu vērtību, kas piemērojama mutatis mutandis;(i) \"pievienotā vērtība\" ir ex-works cena mīnus katra iestrādātā materiāla muitas vērtība, kura izcelsmes vieta ir citas valstis, kas minētas 3. un 4. pantos, vai gadījumā, ja muitas vērtība nav zināma vai nav nosakāma — pirmā pārbaudāmā cena, kas samaksāta par materiāliem kādā no Pusēm;(j) \"grupas\" un \"preču pozīcijas\" nozīmē grupas un preču pozīcijas (četru ciparu kodus), kurus lieto nomenklatūrā, kas veido Preču aprakstīšanas un kodēšanas harmonizēto sistēmu, kas šajā Protokolā ir minēta kā \"Harmonizētā sistēma\" vai \"HS\";(k) \"klasificēts\" attiecas uz produkcijas vai materiāla klasifikāciju attiecīgajā pozīcijā;(l) \"sūtījums\" nozīmē produkciju, kas visa tiek vienlaicīgi sūtīta no viena eksportētāja vienam kravas saņēmējam, vai kuras pārvadājumu no eksportētāja pie kravas saņēmēja noformē ar vienu un to pašu transporta dokumentu vai, ja tāda nav, tad ar vienu un to pašu rēķinu;(m) \"teritorijas'' ietver teritoriālos ūdeņus. II nodaļa\"IZCELSMES PRODUKCIJAS\" JĒDZIENA DEFINĒJUMS2. pantsVispārējās prasības1. Šī Līguma izpildes nolūkā sekojoša produkcija tiks uzskatīta par Puses izcelsmes produkciju:a) produkcija, kas pilnībā iegūta kādas Puses valstī kā noteikts 5. pantā;b) produkcija, kas iegūta kādā Pusē un satur materiālus, kuri nav pilnībā tur iegūti, nodrošinot, ka minētie materiāli ir izgājuši pietiekamu apstrādi vai pārstrādi Pusēs, kā tas ir noteikts 6. pantā.3. pantsKumulācija Čehijas Republikā1.

\n

Produkcija, neietekmējot 2.pantā minēto, tiek uzskatīta par Čehijas Republikas izcelsmes produkciju, ja tā tur tiek arī iegūta un satur materiālus, kuru izcelsmes valstis ir Bulgārija, Šveice (ieskaitot Lihtenšteinu1), Čehijas Republika, Igaunija, Eiropas Kopiena Ungārija, Islande, Lietuva, Latvija, Norvēģija, Polija, Rumānija, Slovēnija, Slovākijas Republika, vai Turcija saskaņā ar Protokola noteikumiem par preču izcelsmi, kas pievienoti attiecīgajiem Līgumiem starp Čehijas Republiku un katru no minētajām valstīm, nodrošinot, ka tās apstrāde vai pārstrāde Čehijas Republikā pārsniedz 7.pantā minēto. Nav nepieciešams, lai šie materiāli būtu izgājuši pietiekamu apstrādi vai pārstrādi.2. Tur, kur Čehijas Republikā veiktā apstrāde vai pārstrāde nepārsniedz 7.pantā minētās operācijas, iegūtā produkcija tiek uzskatīta par Čehijas Republikas izcelsmes produkciju tikai, kad pievienotā vērtība ir lielāka par izmantoto materiālu vērtību, kuru izcelsmes valsts ir jebkura no 1.daļā minētām valstīm.

\n

Pretējā gadījumā iegūtā produkcija tiek uzskatīta par radītu tajā valstī, kur ir visaugstākā to izcelsmes materiālu vērtība, kas izmantoti ražošanā Čehijas Republikā.3. Produkcija, kuras izcelsmes valsts ir kāda no 1.daļā minētajām valstīm, kas netiek nekādā veidā apstrādāta vai pārstrādāta Čehijas Republikā, saglabā savu izcelsmi, ja tiek eksportēta uz kādu no šīm valstīm.4. Šajā pantā minētā kumulācija tiek attiecināta tikai uz tiem materiāliem un produkciju, kas ieguvuši izcelsmes statusu tikai šim Protokolam identisku izcelsmes noteikumu piemērošanas ceļā.4. pantsKumulācija Latvijā1. Produkcija, neietekmējot 2.pantā minēto, tiek uzskatīta par Latvijas izcelsmes produkciju, ja tā tur tiek arī iegūta un satur materiālus, kuru izcelsmes valstis ir Bulgārija, Šveice (ieskaitot Lihtenšteinu1), Čehijas Republika, Igaunija, Eiropas Kopiena Ungārija, Islande, Lietuva, Latvija, Norvēģija, Polija, Rumānija, Slovēnija, Slovākijas Republika, vai Turcija saskaņā ar Protokola noteikumiem par preču izcelsmi, kas pievienoti attiecīgajiem Līgumiem starp Latviju un katru no minētajām valstīm, nodrošinot, ka tās apstrāde vai pārstrāde Latvijā pārsniedz 7.pantā minēto.

\n

Nav nepieciešams, lai šie materiāli būtu izgājuši pietiekamu apstrādi vai pārstrādi.2. Tur, kur Latvijā veiktā apstrāde vai pārstrāde nepārsniedz 7.pantā minētās operācijas, iegūtā produkcija tiek uzskatīta par Latvijas izcelsmes produkciju, taču tikai tur, kur pievienotā vērtība ir lielāka par izmantoto materiālu vērtību, kuru izcelsmes valsts ir jebkura no 1.daļā minētām valstīm. Pretējā gadījumā iegūtā produkcija tiek uzskatīta par radītu tajā valstī, kur ir visaugstākā to izcelsmes materiālu vērtība, kas izmantoti ražošanā Latvijā.3. Produkcija, kuras izcelsmes valsts ir kāda no 1.daļā minētām valstīm, kas netiek nekādā veidā apstrādāta vai pārstrādāta Latvijā, saglabā savu izcelsmi, ja tiek eksportēta uz kādu no šīm valstīm.4. Šajā pantā minētā kumulācija tiek attiecināta tikai uz tiem materiāliem un produkciju, kas ieguvuši izcelsmes statusu tikai šim Protokolam identisku izcelsmes noteikumu piemērošanas ceļā.5. pantsPilnībā iegūtā produkcija1.

\n

Sekojošais tiek uzskatīts par pilnībā iegūtu kādas Puses valstī:(a) minerāli, kas iegūti no to augsnes vai jūras dzīlēm;(b) tur novākta dārzeņu produkcija;(c) dzīvi dzīvnieki, tur dzimuši un auguši;(d) produkcija, kas iegūta no tur audzētiem dzīviem dzīvniekiem;(e) tur medībās vai makšķerējot iegūtā produkcija;(f) jūras zvejas produkcija, vai cita produkcija, ko jūrā ārpus Pušu teritoriālajiem ūdeņiem, iegūst to kuģi;(g) produkcija, kas ražota uz to pārstrādes kuģiem tikai no produkcijas, kas minēta (f) punktā;(h) tur savākti lietoti izstrādājumi, kas der tikai izejmateriālu iegūšanai, tai skaitā lietotas riepas, kuras der tikai atjaunošanai vai kā atkritumi;(i) atkritumi un lūžņi, kas radušies ražošanas procesā, kas tur veikts;(j) produkcija, kas iegūta no jūras dzīlēm vai dzīlēm ārpus to teritoriālajiem ūdeņiem, ar noteikumu, ka tām vienīgajām ir tiesības izstrādāt šo jūras dibenu un dzīles zem tā;(k) preces, kas ražotas no produkcijas, kas minēta punktos no (a) līdz (j).2.

\n

Jēdzieni \"to kuģi\" un \"to pārstrādes kuģi\" 1.(f) un (g) punktos tiek attiecināti tikai uz kuģiem un pārstrādes kuģiem:(a) kuri ir reģistrēti vai uzskaitīti kādas Puses valstī;(b) kuri kuģo zem kādas Puses karoga;(c) kuri vismaz 50 procentu apmērā pieder tās Puses pilsoņiem vai uzņēmumam, kura galvenā mītne ir vienā no šīm valstīm, vai kura vadītājs/a vai vadītāji, direktoru padomes vai uzraudzības padome un šādu padomju locekļu vairākums ir tās Puses pilsoņi, un kurā, turklāt, līgumsabiedrību vai sabiedrību ar ierobežotu atbildību gadījumā, vismaz puse kapitāla pieder šai valstij, tās valdības iestādēm vai pilsoņiem;(d) kuru kapteinis un virsnieki ir attiecīgās Puse valsts pilsoņi, un(e) uz kuriem vismaz 75 procenti apkalpes ir attiecīgās Puses valsts pilsoņi.6. pantsPietiekami apstrādāta vai pārstrādāta produkcija1. 2. panta nolūkos produkcija, kas nav pilnībā iegūta, tiek uzskatīta par tur pietiekami apstrādātu vai pārstrādātu, ja tā atbilst šī Protokola II Pielikuma nosacījumiem.Augstākminētie nosacījumi nosaka visu šī Līguma produkcijas grupu, apstrādi vai pārstrādi, kas jāveic ar neizcelsmes materiāliem, kuri tiek izmantoti produkcijas ražošanā un tikai attiecībā uz šādiem materiāliem.

\n

Tādēļ, ja produkcija, kas ieguvusi izcelsmes statusu izpildot visus šai produkcijai piemērojamos nosacījumus, tiek izmantota citas produkcijas ražošanā, uz produkciju, kurā ietverta iepriekšminētā produkcija, šie nosacījumi neattiecas un netiek ņemti vērā tie neizcelsmes materiāli, kas var tikt lietoti tās ražošanā.2. Neraugoties uz 1.daļas nosacījumiem, neizcelsmes materiāli, kas saskaņā ar šai produkcijai piemērojamo nosacījumu sarakstu nedrīkst tikt lietoti produkcijas ražošanā, tomēr var tikt izmantoti ar noteikumu, ka:(a) to kopējā vērtība nepārsniedz 10 procentus no produkcijas ex-works cenas;(b) ja sarakstā dotās neizcelsmes materiālu maksimālās procentuālās vērtības netiek pārsniegtas, piemērojot šīs daļas nosacījumus.Šis punkts neattiecas uz produktiem, kas minēti Harmonizētās Sistēmas 50. līdz 63.grupās.3. 1. un 2.daļa tiek piemērota saskaņā ar 7.panta nosacījumiem.7. pantsNepietiekama apstrāde vai pārstrāde1.

\n

Neietekmējot 2.daļu, sekojošās operācijas tiks uzskatītas par nepietiekamu apstrādi vai pārstrādi, lai noteiktu izcelsmes preču statusu, neņemot vērā to, vai tiek izpildītas 6.panta prasības:(a) operācijas, kas nodrošina preču saglabāšanu labā stāvoklī, transportēšanas un uzglabāšanas laikā;(b) iepakojuma izjaukšana un salikšana;(c) mazgāšana, tīrīšana, putekļu, oksīdu, eļļas, krāsas vai citu pārklājumu noņemšana;(d) tekstilpreču gludināšana vai presēšana;(e) vienkāršas krāsošanas un pulēšanas operācijas;(f) graudu un rīsu lobīšana, daļēja vai kopēja balināšana, pulēšana un glazēšana;(g) cukura krāsošanas vai cukura graudu veidošanas operācijas;(h) augļu, riekstu un dārzeņu lobīšana, kauliņu izņemšana un mizošana;(i) beršana, vienkārša malšana vai vienkārša sagriešana;(j) sijāšana, kārtošana, klasificēšana, šķirošana, salikšana (ieskaitot preču komplektēšanu);(k) vienkārša iepildīšana pudelēs, metāla kārbās, kolbās, ielikšana maisos, kārbās, kastēs, piestiprināšana kartēm vai kartonam un visas pārējās vienkāršās iepakošanas darbības;(l) preču zīmju, etiķešu, logo un citu atšķirības zīmju piestiprināšana vai uzdrukāšana uz precēm vai to iepakojumiem;(m) vienkārša atšķirīgu vai neatšķirīgu veidu produktu sajaukšana;(n) preču daļu vienkārša salikšana gatavas preces izgatavošanai vai preču izjaukšana pa daļām;(o) divu vai vairāku no (a) līdz (n) punktos minēto operāciju apvienojums;(p) dzīvnieku kaušana.2.

\n

Visas operācijas, kas tika veiktas ar konkrēto preci Pusēs, tiek uzskatītas par kopumu, nosakot vai šīs preces veiktā apstrāde vai pārstrāde ir jāuzskata par nepietiekamu 1.daļas izpratnē.8. pantsKvalifikācijas vienība1. Par kvalifikācijas vienību šī Protokola noteikumu lietošanas aspektā tiek uzskatīta attiecīgā produkcija, kura tiek atzīta par pamata vienību, nosakot klasifikāciju ar Harmonizētās Sistēmas nomenklatūras palīdzību.Tādējādi:(a) kad produkcija, kas sastāv no izstrādājumu grupas vai komplekta, tiek klasificēta Harmonizētā Sistēmā kā viena grupa, tad viss kopums veido vienu kvalifikācijas vienību;(b) kad sūtījums sastāv no vairākiem identiskiem produktiem, kurus klasificē vienā un tajā pašā Harmonizētās Sistēmas grupā, katrs šāds produkts ir jāuztver atsevišķi, lietojot šī Protokola nosacījumus.2.

\n

Tur, kur saskaņā ar Harmonizētās Sistēmas 5.vispārīgo noteikumu, iepakojums klasifikācijas nolūkos tiek iekļauts produkcijā, tam jābūt tāpat iekļautam arī izcelsmes noteikšanas nolūkos.9. pantsPiederumi, rezerves daļas un instrumentiPiederumi, rezerves daļas un instrumenti, kurus nosūta ar iekārtu, mašīnu, aparātu vai transporta līdzekli un kuri ir to parastās komplektācijas daļa un ir iekļauti to cenā vai kuri netiek pieprasīti apmaksai ar atsevišķu rēķinu, šajā gadījumā tiek uzskatīti par vienu veselumu ar atbilstošo iekārtu, mašīnu, aparātu vai transporta līdzekli.10. pantsKomplektiKomplekti, pēc Harmonizētās sistēmas 3.vispārīgā noteikuma definīcijas, tiek uzskatīti par izcelsmes komplektiem, ja katra tos veidojošā sastāvdaļa ir izcelsmes produkcija.

\n

Tomēr, ja komplekts sastāv no izcelsmes un neizcelsmes produkcijas, tas kopumā tiek atzīts par izcelsmes produkciju, nodrošinot, ka neizcelsmes produkcijas vērtība nepārsniedz 15 procentus no komplekta ex-works cenas.11. pantsNeitrālie elementiLai noteiktu, vai produkcijai ir izcelsme, nav nepieciešams noteikt sekojošo elementu izcelsmi, kas var būt izmantoti šīs produkcijas ražošanā:(a) enerģija un degviela;(b) aprīkojums un iekārtas;(c) mašīnas un instrumenti;(d) preces, kas neietilpst un nav paredzētas iekļaušanai produkcijas galīgajā komplektā.III nodaļaTERITORIĀLĀS PRASĪBAS12. pantsTeritoriālais princips1. II nodaļā minētos nosacījumus attiecībā uz izcelsmes statusa iegūšanu Pušu teritorijās ir jāpilda nepārtraukti, izņemot gadījumus, kas atrunāti 3. un 4.pantā, kā arī šī panta 3.daļā.2.

\n

Izņemot 3. un 4.pantā minētos gadījumus, ja izcelsmes preces, kas ir eksportētas no vienas Puses uz otru, tiek atsūtītas atpakaļ, tās uzskata par neizcelsmes precēm, ja vien muitas iestādēm nevar pierādīt, ka:(a) atpakaļ atsūtītās preces ir tās pašas preces, kuras tika eksportētas, un(b) tās nav apstrādātas ne ar kādām operācijām, izņemot tām, kas nepieciešamas to saglabāšanai labā stāvoklī tajā valstī vai eksporta laikā.3. Apstrāde vai pārstrāde, kas veikta ārpus Pusēm ar materiāliem, kas eksportēti no Pušu valstīm un pēc tam atkārtoti importēti šajās valstīs, neietekmē izcelsmes statusa ieguvi saskaņā ar II nodaļā minētiem nosacījumiem, ar nosacījumu, ka:(a) minētie materiāli ir pilnībā iegūti Pusēs vai ir izgājuši apstrādi vai pārstrādi, kas ir plašāka par 7.pantā minētajām operācijām pirms to eksporta, un(b) ir iespējams pārliecinoši nodemonstrēt muitas iestādēm, ka(i) reimportētās preces ir iegūtas apstrādājot vai pārstrādājot eksportētos materiālus, un(ii) kopējā pievienotā vērtība, kas iegūta ārpus Pusēm, piemērojot šī panta nosacījumus, nepārsniedz 10 procentus no gala produkta ex-works cenas, kuram tiek pieprasīts izcelsmes statuss.4. 3.daļas nolūkos, II nodaļas noteikumi izcelsmes statusa iegūšanai netiek attiecināti uz apstrādi vai pārstrādi, kas notiek ārpus Pusēm.

\n

Tomēr tur, kur tiek attiecināts II Pielikuma sarakstā minētais noteikums par maksimālās vērtības noteikšanu visiem izmantotajiem neizcelsmes materiāliem, lai identificētu izcelsmes statusu beigu produktam, kopējā neizcelsmes materiālu vērtība, kas izmatoti attiecīgās Puses teritorijā, ņemta kopā ar kopējo pievienoto vērtību, kas iegūta ārpus Pusēm, saskaņā ar šī panta nosacījumiem, nepārsniedz tur minētos procentus.5. 3. un 4.daļas lietošanas nolūkā, ar \"kopējo pievienoto vērtību\" saprot visas izmaksas, kas rodas ārpus Pusēm, ieskaitot tur iestrādāto materiālu vērtību.6. 3. un 4.daļas noteikumi netiek attiecināti uz produkciju, kas neapmierina II Pielikuma sarakstā minētos nosacījumus vai arī, kuru var uzskatīt par pietiekami apstrādātu vai pārstrādātu tikai, ja tiek piemērotas 6.

\n
(2)pantā minētās vispārējās vērtības.7. 3. un 4.daļas noteikumi neattiecas uz produktiem, kas pieder pie Harmonizētās Sistēmas 50-63 grupām.8. Jebkura tāda veida apstrāde vai pārstrāde, kas minēta šī panta noteikumos un notiek ārpus Pušu valstīm, tiek veikta saskaņā ar vienošanos par ārējo apstrādi vai līdzīgiem principiem.13. pantsTiešie pārvadājumi1. Priekšrocības, kuras sniedz šis Līgums, tiek attiecinātas tikai uz produkciju, kas atbilst šī Protokola noteikumiem, un kura tiek pārvadāta starp Pusēm tieši vai caur citu valstu teritorijām, kuras ir minētas 3.un 4. pantā. Tomēr, produkcija, kas veido vienotu, nedalītu sūtījumu, var tikt pārvadāta caur citu teritoriju ar, ja tas nepieciešams, pārkraušanu vai pagaidu uzglabāšanu šajā teritorijā, nodrošinot, ka preces paliek tranzīta valsts muitas iestāžu uzraudzībā vai uzglabāšanā un ka ar tām netiks veiktas citas operācijas, kā tikai izkraušana, pārkraušana vai jebkura cita operācija, kas preces saglabā labā stāvoklī.Izcelsmes produkcija var tikt transportēta pa cauruļvadiem cauri teritorijai, kura nav Pušu teritorija.2.
\n

Kā pierādījums tam, ka 1.daļas nosacījumi ir izpildīti, importējošās valsts muitas iestādēm jāuzrāda:(a) vienotu kravas pavadzīmi, kurā uzrādīts ceļš no eksportējošās valsts caur tranzīta valsti; vai(b) tranzīta valsts muitas iestāžu izsniegts sertifikāts:(i) dodot produkcijas precīzu aprakstu;(ii) norādot produkcijas izkraušanas un pārkraušanas datumus un, ja iespējams, izmantoto kuģu vai citu transporta līdzekļu nosaukumus; un(iii) apliecinājums par apstākļiem, kādos produkcija atradās tranzīta valstī; vai(c) augšminētajam iztrūkstot, jebkādus citus pamatojošus dokumentus.14. pantsIzstādes1. Izcelsmes produkcija, kura sūtīta izstādei trešajā valstī, citā kā norādīts 3. un 4.pantā un, kas pēc izstādes ir pārdota importēšanai uz kādu Puses valsti, importējot iegūst priekšrocības no šī Līguma noteikumiem ar nosacījumu, ka muitas iestāžu prasību apmierināšanai tiek uzrādīts, ka:(a) eksportētājs ir nosūtījis šo produkciju no Puses valsts uz valsti, kurā ir notikusi izstāde un ir to tur izstādījis;(b) produkcija ir tikusi pārdota vai eksportētājs citādi nodevis to kādas Puses personai;(c) produkcija ir tikusi nosūtīta izstādes laikā vai tūlīt pēc izstādes no valsts, kurā tā tika sūtīta uz izstādi; un(d) produkcija, kopš tā nosūtīta uz izstādi, nav lietota nekādiem nolūkiem, izņemot demonstrēšanu izstādē.2.

\n

Izcelsmes apliecinājumam jābūt izsniegtam un izrakstītam saskaņā ar V nodaļas nosacījumiem un iesniegtam importējošās valsts muitas iestādēm parastajā veidā. Tajā jābūt minētam izstādes nosaukumam un adresei. Kur nepieciešams, var tikt pieprasīti papildus pierādījumu dokumenti par apstākļiem, kādos produkcija tika izstādīta.3. 1.daļas noteikumi jāattiecina uz jebkurām tirdzniecības, rūpniecības, lauksaimniecības vai amatniecības izstādēm, gadatirgiem vai līdzīgām sabiedriskām izrādēm vai demonstrējumiem, kuri netiek organizēti privātiem mērķiem veikalos vai darījumu telpās ar nolūku pārdot ārzemju produkciju un kuru laikā produkcija paliek muitas kontrolē. IV nodaļaMUITAS NODEVU ATMAKSĀŠANA VAI ATBRĪVOŠANA NO TĀM15. pantsAizliegums atmaksāt muitas nodokli vai atbrīvot no tā1.

\n

Par neizcelsmes materiāliem, kuri tiek izmantoti Puses vai kādas no 3. un 4. pantā minētās valsts izcelsmes produkcijas ražošanā un kurai ir izdots vai izrakstīts izcelsmes apstiprinājums saskaņā ar V nodaļas nosacījumiem, nav atļauts atmaksāt muitas nodokli vai atbrīvot no tā šādas Puses valstī.2. 1.daļas aizliegums attiecas uz jebkuru atlīdzināšanas, atlaišanas vai nemaksāšanas kārtību, daļēju vai pilnīgu, muitas nodokļiem un maksājumiem ar līdzvērtīgu efektu, kas tiek pielietoti Puses valstī attiecībā uz materiāliem, kas tiek izmantoti ražošanā, ja šāda atlīdzināšanas, atlaišanas vai nemaksāšanas kārtība tiek attiecināta, teorētiski vai faktiski, tad, kad produkcija, kas iegūta no iepriekšminētajiem materiāliem, tiek eksportēta un netiek attiecināta, kad tā tiek atgriezta iekšējai lietošanai šajā valstī.3.

\n

Produkcijas, kurai izdots izcelsmes apstiprinājums, eksportētājam ir jābūt gatavam jebkurā brīdī pēc muitas iestāžu pieprasījuma iesniegt visus nepieciešamos dokumentus, kas apstiprina, ka nav saņemts atlīdzinājums attiecībā uz neizcelsmes materiāliem, kas izmantoti attiecīgās produkcijas ražošanā un ka visi muitas nodokļi vai maksājumi ar līdzvērtīgu efektu, kas attiecināmi uz šādiem materiāliem ir faktiski nomaksāti.4. 1. līdz 3.daļas nosacījumi attiecas arī uz iepakojumu 8.(2) panta skaidrojumā, piederumiem, rezerves daļām un instrumentiem 9.panta skaidrojumā un komplektiem 10.panta skaidrojumā, ja tiem nav izcelsmes.5. 1. līdz 4.daļas nosacījumi attiecas tikai uz tāda veida materiāliem, uz kuriem šis Līgums attiecas.

", "next": 230160}